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2024-03-31-accounts

OXFORDSHIRE COUNTY SCOUT COUNCIL

Registration Number: 291693 Annual Report and Accounts for the Year Ended 31st March 2024

OXFORDSHIRE COUNTY SCOUT COUNCIL Annual Report and Accounts for the Year Ended 31st March 2024

Administrative Information

The Oxfordshire County Scout Council (c/o The County office, Bicester Innovation Centre, Commerce House, Telford Road, Bicester, OX26 4LD) is registered with the Charity Commission (Registration Number 291693). The charity was registered with the Charity Commission on 30th April 1985.

The Oxfordshire County Scout Council’s governing documents are those of The Scout Association. They consist of a Royal Charter dated 4th January 1912 and supplemental Royal Charters in 1949, 1959, 1967 and 1991, which in turn give authority to the Bye Laws of the Association, and The Policy, Organisation and Rules of The Scout Association. The Oxfordshire County Scout Council is a trust established under its rules, which are common to all Scouts.

Members of the Trustee Board who held office during the year

Ex-officio members

County Chairman Philip Earl County Commissioner Wendy Tatham County Youth Commissioner Ashley Falkner (resigned 1[st] January 2024) Ben Smith (resigned 6[th] September 2023) County Treasurer { Bill Khan (appointed 27[th] February 2024)

Members elected by the County Scout Council

Marcus Goodwin George Ryall Andrew Hindle Rebecca Stanworth (resigned 6[th] September 2023) Katharine Murkett James Wynne

Members nominated by the County Commissioner

Sarah Joyner David Parry-Jones (resigned 6[th] September 2023) John May OBE DL Martin Richards Kirsten Phipps-Get

Agents and Advisors

Banks: Barclays Bank plc, Oxford City Branch, PO Box 333, Oxford OX1 3HS

Auditors: Wenn Townsend, Chartered Accountants and Registered Auditors, 30 St. Giles, Oxford OX1 3LE

Structure, Governance and Management

The Oxfordshire County Scout Council is led by the County Commissioner, who is appointed by The Scout Association. The County Commissioner is supported by: (1) the County Team, comprising the County Youth Commissioners, Deputy County Commissioners, Assistant County Commissioners, Deputy County Youth Commissioners, County Advisors, County Scouters and the County Scout Council and (2) the County Trustee Board.

All appointments are made in accordance with the Policy, Organisation and Rules of The Scout Association.

Trustees’ Responsibilities

The Trustees' responsibilities include keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity to enable them to ensure that the financial statements comply with the Charities Act 2011. They are responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and breaches of law and regulation. They are responsible for the preparation of the financial statements for each financial

OXFORDSHIRE COUNTY SCOUT COUNCIL Annual Report and Accounts for the Year Ended 31st March 2024

year that represent a fair and true record of the charity's incoming resources and application of resources during the year and its state of affairs at the end of the year. In preparing these financial statements they must:

The Trustees are appointed by and accountable to Oxfordshire County Scout Council in accordance with the Policy, Organisation and Rules of The Scout Association, which are given authority through The Scout Association's Royal Charter and bylaws.

Principal risks and uncertainties

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the trust and are satisfied that systems are in place to mitigate their exposure to major risks.

Objectives and Activities

The purpose of the Oxfordshire County Scout Council, within the Policy, Organisation and Rules of The Scout Association, is to provide leadership, advice and support for the Scout Districts in the County and through them for the Scout Groups, Explorer Scouts Units and Scout Network Units in Oxfordshire. The Council members confirm that they have referred to the guidance contained in the Charity Commission's guidance on public benefit when reviewing the aims and objectives of the Council and in planning future activities.

Achievements and Performance

Scouting was provided for 6,373 young people in the County, supported by 2,124 adult volunteers. This is a small decrease in young people numbers from last year (and overall).

The Trustee Board has met four times during the year. The Trustee Board receives regular reports to support its governance activities including on financial, compliance and risk matters as well as updates on progress that the County Management Team is making with the wider delivery of Scouting across the County. The Trustees have reviewed the charity’s reserve policy and has designated funds to support and develop the County in accordance with its development plan and to meet its objectives.

Groups and Districts continue to flourish and provide high quality Scouting for the young people of Oxfordshire, week in week out. Volunteers are stretched in all areas of the County, with an increased focus on governance responsibilities and, in particular, training and monitoring of volunteers to ensure that they are following the rules of the Scouts. This is coupled with work to support ‘Transformation’, a significant development of how Scouting operates nationally, and the introduction of a new national membership management system anticipated for late 2024.

Further information on what's been happening within the County is given in the annual review of Oxfordshire Scouting for 2023/24.

OXFORDSHIRE COUNTY SCOUT COUNCIL

Annual Report and Accounts for the Year Ended 31st March 2024

Review of Financial Activities and Affairs

The audited accounts follow this report, and we confirm that these accounts comply with statutory requirements.

The charity received income relating to programme and activities in the year of £248,855. This is significantly higher than the previous year primarily due to the income recognised from the attendance of a unit of 40 from the County at the four-yearly World Scout Jamboree (£177,167).

Total income during the year was £421,554 and £404,562 was expended resulting in net income of £16,992. A gain on investments of £28,832 resulted in an overall surplus for the year of £45,824.

The Reserves Policy of the Charity is to maintain unrestricted funds in the General Fund, which equates to 9 months expenditure of approximately £125,000 for the ongoing costs of supporting and administering the Charity. The free reserves (excluding designated funds) at 31st March 2024 were £354,826.

Fundraising

Oxfordshire County Scout Council organise events and carry out fundraising activities in order to generate funds for the charity. The charity does not use professional fundraisers or involve commercial participators. There have been no complaints about fundraising during the year. The charity has due regard to the Code of Fundraising Practice in the UK.

All the charity's marketing activities are undertaken directly to ensure that it is not unreasonably persistent or intrusive. Marketing materials contain clear details of how to unsubscribe to future communications and care is taken to limit the level of communications being sent out.

This report was approved by the Trustees on 10 September 2024.

_______ Philip Earl Trustee

OXFORDSHIRE COUNTY SCOUT COUNCIL

Annual Report and Accounts for the Year Ended 31st March 2024

Independent Auditor's Report to the Trustees of Oxfordshire County Scout Council

Opinion

We have audited the financial statements of Oxfordshire County Scout Council for the year ended 31st March 2024, which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees' annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

OXFORDSHIRE COUNTY SCOUT COUNCIL Annual Report and Accounts for the Year Ended 31st March 2024

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement the trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determined is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

As explained more fully in the trustees' responsibilities statement the trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determined is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but it is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

OXFORDSHIRE COUNTY SCOUT COUNCIL Annual Report and Accounts for the Year Ended 31st March 2024

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

______ Wenn Townsend Statutory Auditor 30 St Giles Oxford

Wenn Townsend is eligible to act as auditor in terms of section 1212 of the Companies Act 2016.

OXFORDSHIRE COUNTY SCOUT COUNCIL Annual Report and Accounts for the Year Ended 31st March 2024

OXFORDSHIRE COUNTY SCOUT COUNCIL STATEMENT OF FINANCIAL ACTIVITIES Year ended 31st March 2024

Note
Income
Donations and Legacies
5
Charitable Activities
- Membership Fees
- Programme and Activities
6
Investments
Other Income
8
Total Income
Expenditure
Expenditure from Charitable Activities
Programme and Activities
6
Adult Support
7
Other Expenses from General Funds
9
Total Expenditure
Net Income/(Expenditure) before Gain/(Loss) on Investments
Net Gain/(Loss) on Investments
12
Net Movement in Funds
Reconciliation of Funds
Total Funds Brought Forward at 1st April 2023
Total Funds Carried Forward at 31st March 2024
Unrestricted
Unrestricted
and
and
Total
Total
2023/24
2022/23
£
£
-
2,301
135,093
115,928
248,855
110,487
10,387
10,171
27,219
27,803
421,554
266,690
(253,967)
(116,035)
(11,688)
(29,488)
(138,907)
(142,687)
(404,562)
(288,210)
16,992
(21,520)
28,832
(13,471)
45,824
(34,991)
405,350
440,341
451,174
405,350

OXFORDSHIRE COUNTY SCOUT COUNCIL Annual Report and Accounts for the Year Ended 31st March 2024

OXFORDSHIRE COUNTY SCOUT COUNCIL Balance Sheet as at 31st March 2024

Note
Fixed Assets
Tangible Assets
11
Investments
12
Current Assets
Debtors
13
Cash at Bank and in Hand
General Fund Current Accounts
COIF Charities Deposit Fund
Gang Show Bank and Cash
Current Liabilities
Creditors: amounts falling due within one year
14
Net Current Assets
Net Assets
Reserves
Unrestricted
16
Designated
Marston Hall
16
County Camp
16
Jamboree
16
International Expeditions
16
County Development Plan
16
Gang Show
16
31 March 2024
£
£
22,541
347,354
369,895
30,873
216,240
29,878
31,592
308,583
(227,304)
81,279
451,174
354,826
20,000
15,000
39,515
984
-
20,849
451,174
31 March 2024
£
£
22,541
347,354
369,895
30,873
216,240
29,878
31,592
308,583
(227,304)
81,279
451,174
354,826
20,000
15,000
39,515
984
-
20,849
451,174
31 March 2023
£
£
24,577
318,522
343,099
156,407
74,577
19,492
12,549
263,025
(200,774)
62,251
405,350
272,211
20,000
15,000
39,592
984
42,675
14,888
405,350
31 March 2023
£
£
24,577
318,522
343,099
156,407
74,577
19,492
12,549
263,025
(200,774)
62,251
405,350
272,211
20,000
15,000
39,592
984
42,675
14,888
405,350
369,895
81,279
343,099
62,251
308,583
(227,304)
263,025
(200,774)
451,174 405,350
354,826
20,000
15,000
39,515
984
-
20,849
272,211
20,000
15,000
39,592
984
42,675
14,888
451,174 405,350

The financial statements were approved by the Trustees on 10 September 2024 and signed on their behalf by

Philip Earl Trustee

OXFORDSHIRE COUNTY SCOUT COUNCIL

Annual Report and Accounts for the Year Ended 31st March 2024

OXFORDSHIRE COUNTY SCOUT COUNCIL Notes to the Accounts for the year ended 31st March 2024

1. Accounting Policies

The following accounting policies have been used consistently in dealing with items which the Trustees consider material in relation to the accounts.

Basis of Preparation and Assessment of Going Concern

The Financial Statements of the Charity have been prepared under the historical cost convention with the exception of investments which are included at market value. The Financial Statements have been prepared in accordance with all applicable accounting standards, FRS 102, the Statement of Recommended Practice (SORP), the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

Income

All income is included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. No credit is taken for either general or gift aid donations until they are actually received. The amount credited to the income and expenditure account in respect of gift aid donations does include the amount of income tax recoverable in respect of income actually received. Legacies are included when the amount has been determined and paid. Grant income is recognised as receivable subject to fulfilment of any associated conditions. Where conditions have been met or are likely to be met, grant income is recognised in full. Investment income is recognised when it is receivable.

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources. The charity is not registered for VAT and all expenditure includes VAT wherever applicable. Charitable activity costs are those costs incurred directly in support of expenditure on the objects of the Charity.

Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements. Grants payable are included when the recipient has a reasonable expectation that they will receive a grant and when any conditions attached to the grant are fulfilled.

Investments

Investments are included in the accounts at market value. Realised gains/(losses) are those arising between the sale of an investment and its value at the beginning of the year. Unrealised gains/(losses) are those arising where the investment is still held but the value has changed.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

Creditors

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligations can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Volunteer Time

A significant contribution is made by volunteers throughout the year and the value of these donated services are not reflected in the accounts.

Cash and Cash Equivalents

Cash and cash equivalents comprise cash in hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

OXFORDSHIRE COUNTY SCOUT COUNCIL

Annual Report and Accounts for the Year Ended 31st March 2024

1. Accounting Policies - Continued

Depreciation

Depreciation is calculated using the following rates and bases which are appropriate to the useful lives of the assets and their residual value:

Reducing balance 15% Equipment - Climbing Wall & Motor Vehicle Straight line 20%

Fund Accounting

A general fund which the Trustees may use for the furtherance of the objects of the charity at their discretion. Marston Hall is designated for use by 10th Oxford Scout Group. The other designated funds are for the use their title suggests.

2. Expenditure before Gains on Investments 2023/24 2022/23
£ £
Auditors' Remuneration 3,730 3,870
Depreciation 2,036 2,115

3. Wages and Salaries

The average number of employees during the year was 3 (2023: 3). No employee was paid more than £60,000 during the year.

4. Trustee Remuneration

No expenses were paid to any Trustee during the year (2023: £nil).

5. Donations and Legacies
Donations
Total
2023/24
2022/23
£
£
-
2,301
-
2,301

OXFORDSHIRE COUNTY SCOUT COUNCIL

Annual Report and Accounts for the Year Ended 31st March 2024

6. Programme and Activities

Sectional
International
Jamboree
County Events
County Camp
Gang Show
Depreciation
Total
7. Adult Support
Adult Training
Development
Commissioner Team
Scout Active Support
Total
8. Other Income
Other Income
Total
2023/24
2023/24
2023/24
2022/23
Income
Expenditure
Net
Income
Expenditure
£
£
£
£
29,823
23,675
(6,148)
35,780
-
-
-
40,925
177,167
177,244
77
-
15,107
15,107
-
-
-
-
-
41,865
35,905
(5,961)
33,782
-
2,036
2,036
-
2022/23
2022/23
Expenditure
Net
Expenditure
£
£
31,749
(4,031)
40,874
(51)
-
-
9,474
9,474
-
-
32,311
(1,471)
1,627
1,627
116,035
5,548
248,855
253,967
5,111
110,487
2023/24
2023/24
2023/24
2022/23
Income
Expenditure
Net
Income
Expenditure
£
£
£
£
-
5,809
5,809
-
-
2,693
2,693
-
-
2,844
2,844
-
-
342
342
-
2022/23
2022/23
Expenditure
Net
Expenditure
£
£
9,679
9,679
5,812
5,812
6,876
6,876
7,121
7,121
29,488
29,488
-
11,688
11,688
-
2023/24
2022/23
£
£
27,219
27,803
27,219
27,803

OXFORDSHIRE COUNTY SCOUT COUNCIL Annual Report and Accounts for the Year Ended 31st March 2024

9. Other Expenditure
County Office
Premises
Grants
County Conference
Governance Costs
Total
10. Governance Costs
Insurance
Audit Fee
Other
Total
11. Fixed Assets
Cost/Valuation
As at 1st April 2023
As at 31st March 2024
Depreciation
As at 1st April 2023
Charge for the year
As at 31st March 2024
Net Book Value
As at 1st April 2023
As at 31st March 2024
Assets belong to
Marston Hall
Gang Show
General Fund
As at 31st March 2024
Land and
Buildings
£
20,000
2023/24
2022/23
£
£
109,431
109,244
18,164
16,028
2,700
3,360
675
6,187
7,358
7,868
138,907
142,687
2023/24
2022/23
£
£
3,613
3,406
3,730
3,870
15
592
7,358
7,868
Equipment
Total
£
£

95,164
115,164

95,164
115,164

90,587
90,587

2,036
2,036

92,623
92,623

4,577
24,577

2,541
22,541
-
20,000
2,354
2,354
187
187
2,541
22,541
20,000
-
-
-
20,000
20,000
20,000
-
-
20,000

OXFORDSHIRE COUNTY SCOUT COUNCIL

Annual Report and Accounts for the Year Ended 31st March 2024

12. Fixed Asset Investments
Quoted UK Investments
Fair value at 1st April 2023
Disposals realised in the year
Increase/(decrease) in fair value in the year
Fair value at 31st March 2024
13. Debtors
Prepayments
Loans
Accrued income
14. Creditors and Accruals
Accruals
Deferred Income
Other creditors
2024
2023
£
£
318,522
354,227
-
(22,234)
28,832
(13,471)
347,354
318,522
2024
2023
£
£
19,981
144,407
10,000
12,000
892
-
30,873
156,407
2024
2023
£
£
6,195
10,235
219,609
190,539
1,500
0
227,304
200,774

15. Guarantee

The Trustees on behalf of Oxfordshire County Scout Council have guaranteed a loan of £55,000 to 6th Chipping Norton Scout Group by The Scout Association (2023: £55,000).

Annual Report and Accounts for the Year Ended 31st March 2024

OXFORDSHIRE COUNTY SCOUT COUNCIL

16. Fund Reconciliation

Unrestricted funds
General Fund
Designated funds
Marston Hall
County Camp
Jamboree
International Expeditions
County Development Plan
Gang Show
Total
Unrestricted funds
General Fund
Designated funds
Marston Hall
County Camp
Jamboree
International Expeditions
County Development Plan
Gang Show
Total
At 1st
Income
Expenditure
Gains/(Losses)
At 31st
April 2023
on Investments
March 2024
£
£
£
£
£
272,211
202,522
(148,738)
28,832
354,826
20,000
-
-
-
20,000
15,000
-
-
-
15,000
39,592
177,167
(177,244)
-
39,515
984
-
-
-
984
42,675
-
(42,675)
-
-
14,888
41,866
(35,905)
-
20,849
133,139
219,032
(255,824)
-
96,348
405,350
421,554
(404,562)
28,832
451,174
At 1st
Income
Expenditure
Gains/(Losses)
At 31st
April 2022
on Investments
March 2023
£
£
£
£
£
275,218
232,908
(222,444)
(13,471)
272,211
20,000
-
-
-
20,000
15,000
-
-
-
15,000
39,592
-
-
-
39,592
984
-
-
-
984
76,130
-
(33,455)
-
42,675
13,417
33,782
(32,311)
-
14,888
165,122
33,782
(65,766)
-
133,138
440,341
266,690
(288,210)
(13,471)
405,350

Unrestricted funds

Designated funds